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2009 (3) TMI 491 - KERALA HIGH COURTRecovery- The dispute raised by the petitioner essentially relates to two aspects. Firstly, it is contended by the petitioner that all the aforementioned demands relate to a period prior to 1995 and therefore interest cannot be levied under Sections 11AA and 11AB of the Central Excise Act, because the said Sections were brought into force only with effect from 26-5-1995 and 28-9-1996 respectively. Held that- in absence of any material to show that an amount of Rs. 3,06,445/- emanate from a demand confirmed under Section 11A. it is not open to department to recover the same.
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